The impact of tax enforcement on corporate investment efficiency : evidence from the tax administration information system
Liguang Zhang, Wanyi Chen, Liao Peng
| Year of publication: |
2023
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|---|---|
| Authors: | Zhang, Liguang ; Chen, Wanyi ; Peng, Liao |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, 2, p. 1635-1669
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| Subject: | Accounting information quality | Tax enforcement | Tax reform | Finanzverwaltung | Fiscal administration | Steuerreform | Steuererhebungsverfahren | Taxation procedure | Steuervermeidung | Tax avoidance | Investition | Investment | Rechtsdurchsetzung | Law enforcement | Investitionsentscheidung | Investment decision |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.12921 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014302031